DR. BHIM RAO AMBEDKAR MAHASANG HARYANA,FARIDABAD vs. CIT (EXEMPTIONS), CHANDIGARH/FARIDABAD
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESHAssessment Year: NA
PER SATBEER SINGH GODARA, JM
This assessee’s appeal is directed against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Chandigarh’s
DIN and order no.
ITBA/EXM/F/EXM45/2023-
24/1056095158(1), dated 14.09.2023 involving proceedings under section 80G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by None
Department by Sh. Surender Pal, CIT(DR)
Date of hearing
08.04.2025
Date of pronouncement
08.04.2025
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Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 3. It emerges at the outset during the course of hearing that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits. 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(E) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 8th April, 2025 3 | P a g e (M. BALAGANESH) JUDICIAL MEMBER
Dated: 8th April, 2025. RK/-